SDCL § 10-47B-79: Assignment of license prohibited--License presented upon request--Reporting sale--Application for license by new owner.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-47B. FUEL TAXATION
No license issued by the secretary may be assigned and is valid only for the licensee in whose name it is issued. A valid license shall be presented upon request at any time when fuel subject to taxation under this chapter is purchased. The sale of a licensee's business shall be reported to the secretary by the licensee. The new owner of a previously licensed business shall make application for a new license under the provisions of this chapter.
Collected 2026-09-03T15:18:56Z. Source file · JSON